avoidance of double taxation

избежание двойного налогообложения с использованием законных методов (в отличие от tax evasion)

English-russian accounting dictionary. 2014.

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  • Double taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs …   Wikipedia

  • Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… …   Wikipedia

  • Taxation in the Republic of Ireland — The system of taxation in Ireland is broadly similar to the system of taxation in the United Kingdom. On an individual basis most people are taxed through the Pay As You Earn (PAYE) system, based on their ability to pay the system is quite… …   Wikipedia

  • Taxation in Canada — The level of Taxation in Canada is average among Organisation for Economic Co operation and Development (OECD) countries. Approximately 70% of the Canadian government s income comes from taxation, the rest from tariffs, fees, and… …   Wikipedia

  • Double Irish Arrangement — The Double Irish Arrangement is a tax avoidance strategy that U.S. based multinational corporations use to lower their income tax liability. The idea is to use payments between related entities in a corporate structure to shift income from a… …   Wikipedia

  • State Administration of Taxation — Infobox Government agency agency name = State Administration of Taxation nativename = nativename a = 国家税务总局 nativename r = logo = logo width = logo caption = seal width = seal caption = formed = preceding1 = preceding2 = dissolved = superseding …   Wikipedia

  • No taxation without representation — Taxation An aspect of fiscal policy …   Wikipedia

  • Excess burden of taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… …   Wikipedia

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